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水利枢纽工程投资费用合理分摊是正确计算各部门效益的前提，本文首先使用主次分摊法、枢纽指标系数分摊法、效益比例分摊法、可分离投资费用 剩余效益分摊法等常用方法对小浪底枢纽工程投资费用进行分摊．为了使投资费用分摊更加合理，在常用分摊方法的基础上，着重运用离差平方法对该工程进行了分摊，并对各种方法下的运算结果进行了比较分析．
Rational allocation of investment cost of water project is the premise of correctly calculating the benefit of each department. In this paper, we use common methods such as primary and secondary apportionment method, pivot index coefficient apportionment method, benefit proportional apportionment method and residual investment benefit residual benefit apportionment method, Investment costs assessed. In order to make the allocation of investment costs more reasonable, based on the commonly used apportionment method, this project has been apportioned using the method of deviant-difference method, and the operation results under various methods have been compared and analyzed.